US GAAP 关于商业折扣

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关于中国会计准则里面，我们常见的商业折扣有三种方式：

1.为了鼓励购货者,提前付款,给予的现金折让。--》财务入账在“财务费用”中；

2.为了促进产品销售,对购货者给予一定的价格优惠,在购货给予价格上的折让（现金折扣），折让方式使用代金券形式，或者使用现金直接返现--》按折让之后实际收款金额进行会计核算入收入。

3.为了促进产品销售,进行捆绑式销售，如超市里面买一壶油，送一瓶洗洁剂，在会计里面收入按照两类商品的成本比例进行两类商品的收入确认；

现在我们想讨论一下第2及第3类商业折扣在US gaap 里面的处理方式：

我做的功课是关于ASC 605-50 里面的两段话，刺激消费者买单的指引：

ASC 605-50 provides guidance regarding the recognition, measurement, and income statement display of consideration given by a vendor to purchasers of the vendor’s products. Examples of arrangements include, but are not limited to, ales incentive offers labeled as discounts, coupons, rebates, and “free” products or services as well as arrangements referred to as slotting fees, cooperative advertising, and buydowns.

ASC 605-50 contains the following separately addressed issues:（代金券计为成本）

•        If the consideration (in the form of products, services, or cash) offered voluntarily by a vendor and without charge to customers can be used or becomes exercisable by a customer as a result of a single exchange transaction, and that consideration will not result in a loss on the sale, the vendor recognizes the “cost” of the consideration at the later of the following: °° The date the related revenue is recognized by the vendor, or °° The date the sales incentive is offered. (For example, a vendor recognizes a liability for a mail-in rebate coupon that requires proof of purchase, based on the estimated amount of refunds or rebates that will be claimed by customers.) (在销售达成时，将代金券或折让现金计入成本，收入按照原价计算）

•        If the consideration (in the form of products, services, or cash) offered voluntarily by a vendor and without charge to customers can be used or becomes exercisable by a customer as a result of a single exchange transaction, and that consideration results in a loss on the sale, a vendor does not recognize a liability prior to the date on which the related revenue is recognized (this would be improper matching). However, the offer of consideration in an amount that will result in a loss on the sale of a product may indicate an impairment of existing inventory. （在收入确认的时候将折让的价值作为商品的减值处理）

综上所述，我们是否可以认为关于现金折扣的第2种及第3种类型，在US GAAP 里面的操作方式是进成本，而费抵减或分摊收入呢？

麻烦帮我指出上诉描述中的错误，及若是要纠正，应该是如何修改呢

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关键词：GAAP Arrangements Transaction arrangement Measurement